Assam Taxation (Liquidation of Arrear Dues) Act, 2005

{
    "id": 13650,
    "slug": "assam-taxation-liquidation-of-arrear-dues-act-2005-2005",
    "title": "Assam Taxation (Liquidation of Arrear Dues) Act, 2005",
    "short_title": "Assam Taxation (Liquidation of Arrear Dues) Act, 2005",
    "act_number": "(Assam Act No. 9 of 2005)",
    "act_year": 2005,
    "act_type": "STATE",
    "location": "Assam",
    "law_status": "unknown",
    "enactment_date": "2026-03-31",
    "description": "Assam Taxation (Liquidation of Arrear Dues) Act, 2005",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "1. Short title, extent and commencement.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "2",
            "title": "2. Definitions.",
            "chapter": null,
            "content": "(a) \"Applicant\" means a dealer, a proprietor, a hotelier, an owner or an assessee as defined in the relevant Act [and any person against whom there is outstanding dues of arrear tax, penalty and interest] and includes legal heirs, successors, assignees or nominees of such dealer, proprietor, hotelier, owner or an assessee;\n[(b) \"Outstanding dues of arrear tax, penalty and interest\" means unpaid amounts as on the date of coming into force of this Act on account of tax, interest and penalty by an applicant as per statutory orders for periods upto [31st December, 2017] under any provision of the relevant Acts passed on or before 31s1 March 2016 or by such later date as the State Government may, by notification in the Official Gazette, specify from time to time and also includes further calculable interest as per the relevant Acts on the involved principal amounts upto the date of application within the meaning of section 5 of this Act;]\n(c) \"prescribed\" means prescribed by rules made thereunder;\n[(d) \"Relevant Acts\" means any one or more of the following Acts, namely:-\n(i) the Assam Value Added Tax Act, 2003, (Assam Act No. VIII of 2005);\n(ii) the Central Sales Tax Act, 1956, (Central Act 74 of 1956);\n(iii) the Assam Entry Tax Act, 2008 (Assam Act No. XII of 2008);\n(iv) the Assam Professions, Trades, Callings and Employments Taxation Act, 1947 (Assam Act No. VI of 1947);\n(v) the Assam Amusements and Betting Tax Act, 1939, (Assam Act No. VI of 1939);\n(vi) the Assam Tax on Luxuries (Hotels, Lodging Houses and Hospitals) Act, 1989, (Assam Act No. V of 1989);\n(vii) the Assam Taxation ( On Specified Lands) Act, 1990, (Assam Act No. XII of 1990);\n(viii) the Assam Agricultural Income Tax Act, 1939, (Assam Act No. IX of 1939);\n(ix) the Assam Electricity Duty Act, 1964, (Assam Act No. XXX of 1964); and\n(x) the repealed tax Acts as mentioned in sub-section( 1) of section 107 of the Assam Value Added Tax Act, 2003(Assam Act No. VIII of 2005).]",
            "footnote": "",
            "is_definition": true,
            "sort_order": 1
        },
        {
            "number": "3",
            "title": "3. Designated Authority.",
            "chapter": null,
            "content": "[4. Eligibility conditions.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 2
        },
        {
            "number": "5",
            "title": "5. Application for waiver.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 3
        },
        {
            "number": "6",
            "title": "6. Procedure for Application.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 4
        },
        {
            "number": "7",
            "title": "7. Refusal in certain cases.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 5
        },
        {
            "number": "8",
            "title": "8. Settlement of arrear dues.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 6
        },
        {
            "number": "9",
            "title": "9. Rectification of the order of settlement.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 7
        },
        {
            "number": "10",
            "title": "10. Revocation of the order of settlement.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 8
        },
        {
            "number": "11",
            "title": "11. No refund of amount paid under the Act.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 9
        },
        {
            "number": "12",
            "title": "12. Manner of Payment.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "13",
            "title": "13. Power of the State Government to make rules.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 11
        },
        {
            "number": "14",
            "title": "14. Power to Remove difficulties.",
            "chapter": null,
            "content": "[Schedule]\nSI. No.\nSI. No.\nDescription of the outstanding dues\nDescription of the outstanding dues\nPayment to be made under the Act on the date\n\t\t\t\tto avail the benefit corresponding to the respective serial as\n\t\t\t\tper column (4)\nPayment to be made under the Act on the date\n\t\t\t\tto avail the benefit corresponding to the respective serial as\n\t\t\t\tper column (4)\nAmount to be paid for filing application to\n\t\t\t\tavail benefit under the Act\nAmount to be paid for filing application to\n\t\t\t\tavail benefit under the Act\n1\n1\n2\n2\n3\n3\n4\n4\n1\nAmount of total outstanding dues.\nOn or before 3 Is1 December, 2016.\n100% of arrear tax and 10% of arrear interest.\n\t\t\t\tTotal penalty will be waived: Provided that if total outstanding\n\t\t\t\tdues consist of only interest and penalty then 25% of interest.\n\t\t\t\tTotal penalty will be waived: Provided further that if total\n\t\t\t\toutstanding dues consist of only penalty amount, then 40% of the\n\t\t\t\tpenalty.\n2\nAmount of total outstanding dues.\nOn or before 21st March, 2017 but after the\n\t\t\t\tcommencement of this Act.\n100% of arrear tax and 25% of total arrear\n\t\t\t\tinterest. Total penalty will be waived: Provided that if total\n\t\t\t\toutstanding dues consist of only interest and penalty then 50% of\n\t\t\t\tinterest. Total penalty will be waived: Provided further that if\n\t\t\t\ttotal outstanding dues consist of only penalty amount, then 50%\n\t\t\t\tof the penalty.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 12
        }
    ],
    "metadata": {
        "Act ID": "Last Updated 12th February, 2020 [ass325]",
        "Act Number": "(Assam Act No. 9 of 2005)",
        "Enactment Date": "31st March, 2017",
        "Act Year": "2005",
        "Short Title": "Assam Taxation (Liquidation of Arrear Dues) Act, 2005",
        "Type": "STATE",
        "Location": "Assam"
    },
    "updated_at": "2026-09-29 21:55:18"
}